{"id":946,"date":"2026-05-18T13:20:06","date_gmt":"2026-05-18T13:20:06","guid":{"rendered":"https:\/\/neu.srs-cspcp.ch\/comments-ipsas\/"},"modified":"2026-06-12T09:49:57","modified_gmt":"2026-06-12T09:49:57","slug":"comments-ipsas","status":"publish","type":"page","link":"https:\/\/neu.srs-cspcp.ch\/en\/comments-ipsas\/","title":{"rendered":"Comments IPSAS"},"content":{"rendered":"\n

The International Public Sector Accounting Standards IPSAS are the international accounting standards for the public sector. They are to be applied by public entities in accordance with the recommendations of the IPSAS Board. The IPSASs are based on the International Financial Reporting Standards (IFRS) and are adapted to the specific needs of organizational units in the public sector. They are issued in the English language, whereby various official translations are available. <\/p>\n\n

The IPSASB contains members representing a number of states. Switzerland is also represented on the IPSAS Board by Claudia Beier (Finance Administration of the Canton of Zurich). In addition Florian Chatagny (Federal Finance Administration) is also involved as Technical Advisor. <\/p>\n\n

Consultations by the IPSAS Board are dealt with by the SRS-CSPCP. The documents are in the first instance dealt with by the Working Group IPSAS, which prepares a draft comment. This is discussed in the SRS-CSPCP and approved for submission to the IPSAS Board. <\/p>\n\n

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\n
Work Program Consultation<\/a><\/td>March 2026<\/td><\/tr>
ED 93 Definition of Material<\/a><\/td>June 2025<\/td><\/tr>
ED 92 Tangible Natural Resources<\/a><\/td>February 2025<\/td><\/tr>
ED 1 Climate-related Disclosures<\/a><\/td>February 2025<\/td><\/tr>
ED 91 Amendments to IPSAS 33 (First-time Adoption of IPSAS)<\/a><\/td>December 2024<\/td><\/tr>
ED 90 Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement<\/a><\/td>November 2024<\/td><\/tr>
ED 89 Amendments to Consider IFRIC Interpretations<\/a><\/td>June 2024<\/td><\/tr>
ED 88 Arrangements Conveying Rights Over Assets (Amendments to IPSAS 47 and IPSAS 48)<\/a><\/td>May 2024<\/td><\/tr>
ED 87 Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12)<\/a><\/td>May 2024<\/td><\/tr>
ED 86 Exploration for and Evaluation of Mineral Resources<\/a><\/td>May 2024<\/td><\/tr>
Consultation Strategy and Work Program 2024-2028<\/a><\/td>January 2024<\/td><\/tr>
ED 85 Improvements to IPSAS, 2023<\/a><\/td>December 2023<\/td><\/tr>
ED 84 Concessionary Leases and Right-of-Use Assets In-kind<\/a><\/td>May 2023<\/td><\/tr>
ED 83 Sustainability Reporting – RPG 1 and 3<\/a><\/td>December 2022<\/td><\/tr><\/tbody><\/table><\/figure>\n<\/div>\n<\/div>\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

The International Public Sector Accounting Standards IPSAS are the international accounting standards for the public sector. They are to be applied by public entities in accordance with the recommendations of the IPSAS Board. 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